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Ekaterina Kudryashova

Ekaterina Kudryashova
Siberian University of Consumer Cooperation

Juris Doctor

About

41
Publications
7,501
Reads
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62
Citations
Citations since 2017
40 Research Items
61 Citations
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Introduction
financial and international law, strategic planning and budgeting, international tax and finance, vine and wine sector of economy

Publications

Publications (41)
Chapter
Full-text available
Great social changes in the world require modernization of the idea of the state — a state that can have core targets and, at the same time, can be flexible enough. The modern state has to become strategic and enabling in order to divert the future risks. Opposite to short-term decisionmaking and responding to immediate challenges, the main purpose...
Book
This book is devoted to a significant milestone of the contemporary strategic planning and governance development — the Federal Law of the Russian Federation on strategic planning issued in 2014. The law belongs among the best practice of public governance and deserves attention of academics and practitioners around the world. The law shapes one of...
Preprint
Full-text available
В монографии проведено теоретическое исследование правового регулирования государственного финансового планирования в системе стратегического планирования Российской Федерации. Россия одной из первых в мире подошла к такому уровню развития стратегического планирования, который позволяет придать ему законодательную форму. Работа нацелена на формиров...
Chapter
The present study focuses on the regulation of innovation platforms and their particularities. The research examines the development and regulation of technological and innovation platforms in the Russian Federation. The study's approach is interdisciplinary, linking Russian legal norms, applicable rules, and expected results. The main methods used...
Article
Full-text available
Феномен документов стратегического планирования просуществовал в российской правовой системе уже более пяти лет, но по-прежнему вопрос правовой природы этого явления остается актуальным. Исследование показывает, что большинство документов стратегического планирования относятся к источникам финансового права, как в материальном, так и в формально-юр...
Article
Full-text available
В попытке собрать налоги с цифровых гигантов государства приходят к одностороннему введению цифровых налогов (налогов на цифровые услуги). Автор считает, что цифровые налоги фактически являются акцизами. Цифровые налоги легко перелагаются на конечных потребителей цифровых услуг, и фактически государства увеличивают налоговое бремя потребителей на с...
Article
Full-text available
Equilibrium of centralization and decentralization is one of the sustainable development drivers for regions in federal countries. The constitutional reform 2020 in Russia was an important political development relevant both for Russia and international discussion. Constitutional amendments made an important contribution to the center-region relati...
Article
Full-text available
Wine is a special subject for legal regulation. Due to several reasons legislators aim to distinguish wine from other product of fermentation with alcohol by legal means. In Russia the law on viticulture and wine making is in force since 2020, and therefore it becomes relevant to discuss the sector regulation. The supply of wine exceeds the demand...
Article
Full-text available
Принятый в 2014 году закон о стратегическом планировании в России включил Центральный банк Российской Федерации в число участников системы стратегического планирования. Автор полагает, что законодательные нововведения являются изменением статуса ЦБ РФ и расширением его полномочий. Нормы в законодательстве о стратегическом планировании связываются с...
Article
Full-text available
Быстроразвивающаяся цифровая экономика оказывает серьёзное влияние на налоговые системы стран мира. В конце XX века к налогообложению цифровой экономики государства подходили весьма оптимистично. Считалось, что нет необходимости вводить новые налоги и что традиционные концепции международного налогового права смогут устоять перед вызовами времени....
Conference Paper
Full-text available
Abstract The present article is dedicated to the problem of interaction between the state and corporations at the industrial period of society, establishment of corporations and their liability. The present article analyses positive and negative examples of participation of corporations in social problems' solution. The author researches corporate...
Article
Full-text available
It is recognized that viticulture and wine sector in general successfully combines traditions and innovations. The Internet of Things technology has already found its way to the vineyards as a prospective innovation. The innovations in wine industry are discussed in the publications, however, IoT not so often falls within the focus. In order to sho...
Article
Full-text available
Abstract. Russia has revived its vitiviniculture in the beginning of XXI century. Without the burden of old regulation and established reputation the modern technologies including digital technologies could be expected to prosper here. To certain extent it happened and Russian academics and innovators have offered some digital solutions for the win...
Book
The work is aimed at forming a systematic theoretical and practical approach to the development of financial literacy in the format of sustainable development in the age of the digital revolution. The authors address the current issues of the evolution of the development and legal identification of financial literacy, consider it in the context of...
Article
Full-text available
Внедрение информационных технологий сначала отражается в программных документах как задача и только затем информационные технологии оптимизируют процесс управления на всех его стадиях – информационные технологии для стратегического планирования последовали такому алгоритму. Сегодня информационных-технологическое обеспечение играет серьезную роль дл...
Article
Full-text available
С принятием Федерального закона № 121-ФЗ от 20 августа 2004 года «О внесении изменений в Федеральный закон «О несостоятельности (банкротстве) кредитных организаций» и признании утратившими силу некоторых законодательных актов (положений законодательных актов) Российской Федерации» сфера банкротства кредитных организаций приобрела совершенно особенн...
Article
Full-text available
The article is devoted to the social-cultural context of the law on viticulture and winemaking in Russian Federation. The mass media presenting the law focused on the control and supervisory aspects, rather than on the general favorable attitude to the viticulture in Russia. Latterly Russian law and law application practice made an error attributin...
Article
Full-text available
The authors are considering the gender aspects of the career in the sphere of public finance and in the financial law science. The achieved research results are pointing out to the need for promoting - among the students of finance and financial law - the examples of successful women-financiers. The data on the representation of women in key financ...
Article
Full-text available
The paper presents the current constitutional reform in Russia focusing on the constitutional amendment concerning the international case law. The amended article 79 of the Constitution of Russian Federation restricts the international case law applicability in Russia. There was no polemic around the draft of the constitutional amendment and this r...
Article
Full-text available
This paper aims to demonstrate the dualistic model of strategic planning with reference to Russian experience. There are two mainstreams of strategic planning. First is the social economic strategies and the Federal law on strategic planning in Russian Federation. Second is formed by strategic presidential orders known as "may executive orders". We...
Book
Full-text available
В монографии рассмотрены механизмы государственного регулирования инновационной экономики; проанализированы приоритеты инновационно-инвестиционной деятельности; рассмотрены методы налогового стимулирования инновационной деятельности.
Article
Full-text available
The constitutional reforms in Russia are amongst the most significant news for Russia’s partners in international relations. The configuration of international law and Russian domestic legal order falls within the scope of the constitutional changes of 2020, and there is no chance that this change will be abandoned by the legislator. This particula...
Book
Full-text available
This monograph is a fundamental theoretical study of the legal regulation of public finance planning in the system of strategic planning in Russian Federation. Russia is one of the fist countries in the world where strategic planning development reached the level of legislative regulation. The monograph presents the theoretical basis of this forefr...
Book
Full-text available
Монография отражает наиболее острые проблемы управления экономикой и текущую проблематику стратегического планирования. Авторы анализируют тенденции в развитии управления экономикой и обозначают ряд острых правовых проблем в этой сфере. Много внимания уделяется систематизации способов управления экономикой и рассмотрению стратегического планировани...
Article
Full-text available
In this article presents contemporary understanding of the planing as a principle of public finance. The author asserts that planning as a principle of public finance is the basis for interpretation of financial laws (internal aspect) and by the same means the legal regulation of finance gets the context of social-economic planning and public manag...
Article
Full-text available
Принцип справедливости налогообложения требует при установлении налогов учитывать фактическую способность налогоплательщика к уплате налога. Исследованы вопросы податной способности налогоплательщика. Обосновано, что косвенные налоги не хуже прямых учитывают платежеспособность носителя налогов. Приводятся исторические примеры и примеры из действующ...
Article
Full-text available
The present study investigates the amendments to the Constitution of the Russian Federation announced by the President of the Russian Federation Vladimir Putin during his annual speech addressed to the Federal Assembly on 15 January 2020. The research examines how the amendments may affect the social guarantees of the people of the Russian Federati...
Article
Full-text available
The energy sector is one of the key topics in agenda of the BRICS strategic partnership. There are a few steps taken towards the development of sustainable energy innovations as well. However, this direction of strategic partnership is not supported by the other BRICS cooperation channels like the cooperation on tax matters. The tax incentives for...
Article
Full-text available
Исследуется обратная связь как необходимое звено в управлении государственными финансами. Отмечается, что ключевая причина неэффективности обратной связи – пассивность пользователя информации. Приводятся примеры из зарубежной прак- тики, которые демонстрируют положительные и отрицательные стороны применяе- мых подходов к учету обратной связи в публ...
Article
Full-text available
Coordinated macroeconomic policy is a special element within the integration process in addition to the four freedoms usual for economic integration: free movement of goods, free movement of services, free movement of labor, and free movement of capital. Macroeconomic coordination was, from the very beginning, a key idea behind each stage of the pr...
Article
Full-text available
Abstract Subject The article deals with modern scientific and practical approaches to the economic substance and tax incentives for cybersecurity in small and medium-sized businesses. Objectives The purpose is to unveil problems preventing the implementation of economic and tax incentives to ensure cybersecurity, both in Russia and in other countri...
Preprint
Full-text available
Abstract (eng) Importance Currently cryptocurrencies get their legal form in different states and in Russia. Cryptocurrencies take their place in financial systems and there are objective grounds for that. The objective changes in production and consumption as well as financial political changes generate the need an intermediator for the new turn-o...
Book
Full-text available
The monograph presents a theoretical study of the legal regulation of state financial planning in the system of strategic planning of the Russian Federation. Russia is one of the first in the world to reach a level of strategic planning that allows it to be given a legislative form. The work is aimed at the formation of a systematic theoretical app...
Article
Full-text available
Статья посвящена проблеме экономической экспертизы принимаемых на государственном уровне решений по управлению экономикой, а также экономического прогнозирования, моделирования и планирования. Во многих государствах созданы специальные независимые органы, которые занимаются сбором и обработкой экономических данных, экономической экспертизой законоп...

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Projects

Projects (4)
Project
To initiate reflections and dialogue on strategic planning with special focus on EAEU and Russia
Project
Contribute to empirical multidisciplinary research of corruption
Project
Study the contemporary issues of constitutionalism